§ 5. Mr. Higginsasked the Minister of Housing and Local Government whether he will now introduce legislation to amend Section 49 of the General Rate Act, 1967, in order to bring about a definition of income for the purpose of assessment of rate rebate.
§ Mr. MacCollNo, Sir. I think that that would create more problems than it solved.
§ Mr. HigginsIs the hon. Gentleman aware that there is a significant difference in the treatment of annuities when defining income? As part of the rebate is financed from the Exchequer, what steps does he propose to ensure uniformity in the definition of income in relation to annuities?
§ Mr. MacCollThese matters are left to the discretion of the local authorities under the Act. I think that they should be left to discuss them and to even them out in practice in due time.